Star Construction Corp. has a contract to construct a building for $$10,876,000.$ The building is controlled by the customer throughout the term of the contract. Total costs to complete the building were originally estimated at $$8,801,600.$ Construction commenced on $4$ February $205.$ Actual costs were in line with estimated costs for $205$ and $206.$ In $20$X$7,$ actual costs exceeded estimated costs by $$138,400.$

Total construction costs incurred in each year were as follows:

$\backslash$table$[[205,$$$2,682,000$